asked the Minister for Finance if he will state whether travellers' samples of dutiable goods, accompanied, will be allowed into the Saorstát under bond as in Australia, and, if so, whether all samples must be returned, or whether duty can be paid on the portion sold in the Saorstát; whether travellers' samples unaccompanied will be allowed in on deposit, or if duty be paid, whether commercial travellers can claim a refund on any samples which are returned to manufacturers outside the Saorstát.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - TRAVELLERS' SAMPLES OF DUTIABLE GOODS.
Bona fide samples of dutiable goods accompanied by commercial travellers are admitted into the Saorstát without payment of duty on conditions prescribed by the Revenue Commissioners to secure the duty involved, the identification of the samples and the re-exportation thereof. These conditions include also provision for deposit of the duty or for the execution of a bond to cover the duty pending the re-exportation of the samples. All such samples must be returned and failure to observe this condition may involve the withdrawal of the concession.
The Revenue Commissioners have extended the above facilities on similar conditions to unaccompanied samples of clothing and apparel, etc.